E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Charity registration number: 100107
Inverbrena Community Association
Financial Statements
Year Ended 31 March 2025
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Financial Statements
Year ended 31 March 2025
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report
Independent examiner's report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-14

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Charity Reference and Administrative Details
Year Ended 31 March 2025
Charity registration number
100170
Management Committee
John Hanna (Chairperson)
Joan Magee (Treasurer)
Mary Kearney (Bookings)
Christina Molkin (Secretary)
Eamon Quinn (VI￿ Chairperson)
Sally Hanna
Vin￿nt Bent
Roy Molkin
Frieda Sharvin (Deceased August 2025)
Accountants
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Bankers
Danske Bank

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Year Ended 31 March 2025
Trustees, Annual Report
The Trustees present their annual report and the financial statements of the charity for the year
ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) "Accounting and Reporting by Charities. (FRS 102) in preparing the annual report
and financial statements of the charity.
Trustees of the charity
The trustees who have serrfed during the year and Sin￿ the year end were as follows..
John Hanna (Chairperson)
Joan Magee (Treasurer)
Mary Kearney
Margaret Orr
Janette Bradshaw
Objectives and activities
To relieve poverty, sickness in the aged and to promote the benefit of the inhabitants of Strangford
and the district area of Co Down and its environs without distinction of age, sex, race, political,
religious or other opinion, by associating the statutory authorities, voluntary organisations and
inhabitants in a common effort to advance education. and to provide facilities in the interests of social
welfare for recreation and leisure time occupation. with the objective of improving the conditions of
life for said inhabitants.
We provide a cross-community hall with facilities to enable the provision of social services,
educational and recreational activities. We provide this on a non-profit basis run by unpaid
volunteers for the benefit of the public. Inverbrena Community Association has been set up to
manage a village hall located in Strangford village.
The Trustees of the Diocese of Strangford and Kilclief provided the trustees of the Inverbrena
Community Association with a fifty-year lease at a peppercorn rent. The hall is managed by a
committee of local people who come from the local area. This committee oversee the daily running
of the hall, providing maintenance and cleaning on a non-payment basis. The hall is used by children,
young people, adults and older people who come mainly from the local area. The hall is open seven
days a week and is used by many sporting groups as well as local schools and voluntary groups
who use the hall to deliver many activities attracting children. young people. adults and older people.
Our funding is provided by donations. organisation of fundraising events, charging for use of the hall
and the organisation of a monthly draw. We also receive a small maintenance grant from Down
District Council which allows us to keep our fees at a level our users can afford.
Public benefit statement
The charity has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during the year have helped to
achieve the charity's objectives and activities as well as providing public benefit.
Trustees, Annual Report
Achievements and performance
The Trustees of the Inverbrena Community Association report another successful year in 2024125.
The Management Committee continued with monthly meetings, with minutes taken, agreed, and
signed. At the Annual General Meeting in February. officers were elected and financial reports
made public, and it was pleasing to have new personnel join the Management Committee.

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Year Ended 31 March 2025
The Centre continues to develop a variety of educational and social activities. Now that the
Education Authority have reviewed their policy on youth provision in rural areas, the Youth Club
has restarted in the area. Small-scale youth activities are scheduled by the Education Authority,
and the Authority report that interest and attendan￿ is building week on week. The Centre
continues to provide facilities for other youth groups, such as soccer and Gaelic football training.
We try to cater for a wide range of interests, such as Pilates, Yoga, Dance for Adults, Table
Tennis, Bowls, Keep Fit, Over 50's Club, Men's Shed, meetings, and the addition of a snooker
table for adult use.
The Committee continue to refurbish the Centre when funds are available. with the replacement of
the fascia board and guttering carried out this year at a considerable cost.
Finances continue to be in a healthy state due to the continued support from the community. and
we are still able to provide free use of the Centre to certain groups who suffered financially as a
result of a reduction in public funding, although this will be reviewed as we still function without
grant aid from the local council NMDD servi￿ Level Agreement.
We still believe that the objectives of the Inverbrena Community Centre have been met. Centre
usage remains high, we still try to develop new classes. and occasional usage such as birthday
parties has improved. Sound financial management has enabled us to reduce our fees, and with
the maintenance boost, the fabric of the building ensures a safe environment, complying with the
relevant health and safety regulations.
We would like to thank all who contributed to the Suc￿sS of Inverbrena and thank the local
community for their support.
Financial review (including reserves policy)
The results for the year are set out in detail on pages 8 to 14. The charity had a net loss in the year
of (£7,725) (2024.. {£5,181). At 31 March 2025, the total funds of the charity amounted to £69,553
(2024.. £77,278) comprising restricted funds of £38.477 {2024'. £41,372) and unrestricted funds of
£31,076 (2024. £35,906).
Reserves Policy
We continue our policy of sound financial control and charging sensible fees for Centre use. This
policy has enabled us to build up a healthy reserve, giving us approximately one year's running costs
in reserve. Our reserves are such that we can review the fees charged to regular users and reduce
them, if appropriate, as a loyalty gesture
Plans for future periods
Strict financial control will direct our future plans.
maintenan￿ plans include exterior work on the extemal paintwork, while refurbishment of the
entran￿ lobby still remains a priority, along with the repla￿ment of extemal doors.
Promotion of the Centre continues through the Facebook page, which has helped promote and
develop the Centre. Opportunities will be developed for non-peak times for local schools and
others. Wi-Fi funding was secured and promoted through the delivery of IT classes. We will also
engage to develop stronger links with other community groups in the Strangford l Kilclief area.
Raising awareness of the centre
A Facebook page was created and in tum has helped to promote and develop the centre. Developing
opportunities in non-peak times for local schools and others is important. Wifi funding was secured
and promoted using IT classes. A key aim of this is to develop youth participation in the area.

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Year Ended 31 March 2025
Structure, governance and management
Inverbrena Community Association was formed in 1991, and the Community Centre opened in
1992. There are five trustees and a Management Committee comprised of nine volunteers who
manage the day-to-day running of the Centre, supported by local volunteers on an ad hoc basis.
Building and public liability insurance is obtained on a yearly basis, with user groups required to
obtain their own activity insurance. User groups are also required to comply with current Health
and Safety, Child Protection, Fire Prevention, and Equality legislation.
Members of the Management Committee attend courses provided by the local authorities, such as
Fire Warden. Health & Safety. and Management, and use the Rural Network for advice.
User groups can attend the monthly Management Committee meetings to offer advice on certain
issues, and copies of the minutes taken, to ensure accurate records, are available to interested
parties.
Our Management Committee is small and representative of the community and centre user
groups, and it has served the community well. Recruitment of new members is difficult, but this is a
feature of many voluntary groups. We are currently engaging with the Rural Ne￿Ork to boost
participation. The present Committee's work has enabled the Community Centre to provide a good
seniice to the people of the Strangford l Kilclief area.
Trustees, responsibilities statement
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practi￿).
Trustees, Annual Report
The law applicable to charities in Northern Ireland requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period. In preparing
these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP (FRS 102)"
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements"
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2008. the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
2210112026
Signed on behalf of the board of trustees on
J Hanna
J&
Mr John Hanna
Chairperson

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Year Ended 31 March 2025
Independent Examinerfs Report to the Trustees of Inverbrena Community Association
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages
3to14.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the Charities Act (Northern Ireland) 2008.
It is my responsibility to=
examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under section 65(9){b) of the Charities Act" and
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordan￿ wrth the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison
of the accounts presented with those records. It also includes consideration of any unusual items or
disclosures in the accounts and seeking explanations from you as charity trustees concerning any
such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe-
1. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further infomation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no COn￿mS in respect of the matters (1) to (4) listed
above and, in connection with following the directions of the Charity Commission for Northem
Ireland, I have found no matters that require drawing to your attention.
K Smyth
Kyran Smyth
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Date:
2310112026

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Statement of Financial Activities
Year Ended 31 March 2025
2025
Unrestricted Restricted
funds
funds
2024
Totsl
Total
Note
Funds
Donations
Charitable activities
Income from generating funds
Investment income
Total income
2,780
11,713
3,179
12,077
4,563
12,077
4,563
16,640
16,640
17,672
Expenditure on:
Raising funds
Charitable activities
Total expenditure
23,712
23,712
653 24,365
653 24,365
22,853
22,853
Net funds l (deficit)
(7.072)
(653) (7,725)
(5,181)
Transfer from restricted
funds
2,242
(4,830)
(2,242)
(2,895) (7,725)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
12
(5,181)
12
35,906
41.372 77,278
82,459
Total funds carried forward
12
31.076
38,477 69.553
77,278
All income derives from continuing activities.
The statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 14 fomi part of these financial statements.

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Balance Sheet
Year Ended 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Current assets
Debtors and prepayments
Cash at bank and in hand
57,122
61,859
10
13,615
13,615
1,184
12,431
69,553
16,945
16,945
1,526
15,419
77,278
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Net assets
69,553
77,278
Charity Funds
Unrestricted funds
Restricted funds
Total charity funds
12
12
12
31,076
38,447
69,553
35,906
41,372
77,278
2210112026
Signed on behalf of the board of trustees on
J Hanna
JL
Mr John Hanna
Treasurer
The notes on pages 10 to 14 fomi part of these financial statements.

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Notes to the Financial Ststements
Year Ended 31 March 2025
Summary of significant accounting policies
(a) General infonnation and basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with Accounting and Reporting by Charities" Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(Charities SORP (FRS 102)). Charities Act (Northern Ireland) 2008 and UK Generally
Accepted Practi￿.
The charity does not include a cash flow statement on the grounds that it is applying FRS 102
Section 1A.
The financial statements are prepared on a going con￿rn basis under the historical cost
convention, modified to include certain items at fair value. The financial statements are
presented in sterling which is the functional cU￿encY of the charity and rounded to the nearest
The significant accounting policies applied in the preparation of these financial statements are
set out below. These policies have been consistently applied to all years presented unless
otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The cost
of raising and administering such funds are charged against the specific fund. The aim and use
of each restricted fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally entitled to the income after any performance conditions have been met, the
amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this requires a
level of performance before entitlement can be obtained, then income is deferred until those
conditions are fully met or the fulfilment of those conditions is within the control of the charity
and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS
102). Further detail is given in the Trustees, Annual Report.
Income from generating funds includes income earned from fundraising events. Income is
received in exchange for supplying goods and ServI￿S in orderto raise funds and is recognised
when entitlement has occurred.
The charity receives grants from the council in respect of maintenance and also received a
grant for the Department of Finance in respect of the construction of the community ￿ntre.
The notes on pages 10 to 14 fomi part of these financial statements.
10

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Notes to the Financial Ststements
Year Ended 31 March 2025
Income from government and other grants are recognised at fair value when the charity has
entitlement after any perfomiance conditions have been met. it is probable that the income will
be received and the amount can be measured reliably. If entitlement is not met then these
amounts are deferred.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category. Expenditure is recognised where there is a
legal or constructive obligation to make payments to third parties, it is probable that the
settlement will be required and the amount of the obligation can be measured reliably. It is
categorised under the following headings:
Costs of raising funds includes draw expenditure.
Expenditure on charitable activities includes costs associated with running the centre
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Administration costs allocation
Administration costs are those that assist the work of the charity but do not directly represent
charitable activities and include Offi￿ costs and governan￿ costs. They are incurred directly
in administration of the objects of the charity. Vmiere administration costs cannot be directly
attributed to particular headings, they have been allocated to cost of raising funds and
expenditure on charitable activities on a basis consistent with use of the reSoUr￿S
The analysis of these costs is included in note 5.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated
depreciation and accumulated impairment losses. Cost includes costs directly attributable to
making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost,
less estimated residual value. of each asset on a systematic basis over its expected useful life
as follows..
Leasehold land and buildings
Fixtures and fittings
Office Equipment
2 % straight line
20 % reducing balance
150h reducing balan
(g) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Any losses arising from impairment are recognised in
expenditure.
(h) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe
that no material Un￿rtaIntieS exist. The trustees have considered the level of funds held and
the expected level of income and expenditure for 12 months from authorising these financial
statements. The budgeted income and expenditure are sufficient with the level of reserves for
the charity to be able to continue as a going con￿rn.
The notes on pages 10 to 14 fomi part of these financial statements.

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Notes to the Financial Ststements
Year Ended 31 March 2025
Income from donations
2025
2024
Gifts
Grants
2,780
2,780
Income from donations and grants was £NIL (2024: £2,780). £NIL (2024: £2,049) was
attributed to restricted funds and £NIL (2024: £731) was attributable to unrestricted
funds.
Income from charitable activities
2025
2024
Hall income
12,077
12,077
11,713
11,713
Income from charitable activities was attributable to unrestricted funds.
Income from generating funds
2025
2024
Fundraising events - Draw income
Other
4,563
3,179
4,563
3,179
Income from generating funds was attributable to unrestricted funds.
5 Income from investments
2025
2024
Bank interest received
Income from investments was attributable to unrestricted funds.
The notes on pages 10 to 14 fomi part of these financial statements.
12

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Notes to the Financial Ststements
Year Ended 31 March 2025
Analysis of expenditure on charitable activities
2025
Total
2024
Total
Administration
costs
Light and heat
Insurance
Repairs and maintenan
Draw Prizes
Cleaning
Telephone & Internet
Accountancy
Printing & Stationery
Advertising
Bank fees and interest
Sundry
Legal and professional fees
Depreciation long leasehold
Depreciation of Offi￿ equipment
Depreciation of fixture and fittings
2.991
2,789
6.876
2,400
2,850
450
508
2,991
2,789
6,876
2,400
2,850
450
508
2,283
2,182
8,065
2,400
1,900
322
518
180
53
531
180
53
531
60
48
50
3,573
39
1,125
24,365
3,573
39
1,125
24,365
3,573
46
1,406
22,853
£653 (2024: £2,647) of the above costs are attributable to restricted funds and £23,181
(2024.. £20,206) were attributable to unrestricted funds
Net incomel(expenditure) for the year
Net income/(expenditure) is stated after charging l (crediting)..
2025
2024
Depreciation of tangible fixed assets
4,737
5,025
Independent examinerfs remuneration
The independent examiner's remuneration amounts to £528 (2024: £518).
9 Tangible fixed assets
Land and
buildings
Fixtures and
fittings
Office
Equipment
Total
Cost or valuation:
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation:
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value:
At 31 March 2025
At 31 March 2024
178,649
35,529
422 214,600
178,649
35,529
422 214,600
122.673
3,573
126.246
29,905
1,125
31,030
163 152,741
39
4,737
202 157,478
52,403
55,976
4,499
5,624
220
259
57,122
61,859
The notes on pages 10 to 14 fomi part of these financial statements.
13

E-sign ID.. 34ee6102-7cee-4741-bOb4-4(kdab8305f4
Inverbrena Community Association
Notes to the Financial Ststements
Year Ended 31 March 2025
The net book value of land and buildings comprised:
2025
2024
Land and buildings:
Long leasehold
52,403
52,403
55,976
55,976
10 Debtors
2025
2024
Debtors and prepayments
11 Creditors: amounts falling due within one year
2025
2024
Accruals
Payments in advance
984
200
1,184
676
850
1,526
12 Fund reconciliation
Unrestricted funds
Balance at
1 April
2024
Balance at
31 March
2025
Income
Expenditure Transfers
General funds
35,906
16,640
(23,712)
2,242
31,076
Restricted funds
Balance
at 1 April
2024
Balance at
31 March
2025
Income
Expenditure Transfers
DFP Grant
Newry Council
DAERA
38.130
3,242
(2,242)
35,888
2,589
{653)
41,372
(653)
(2,242)
38,477
Fund descriptions
a) Unrestricted funds
Comprise funds that the trustees are free to use in accordance with the charity's objectives.
c) Restricted funds
Financial assistance was received from the Department of Finance & Personnel (DFP) for the
construction of the community centre and is released to unrestricted funds over the term of the
lease in respect of the property. Financial assistance was also received during the year from
NM&DDC for assistance with heating costs and purchase of sports equipment.
The notes on pages 10 to 14 fomi part of these financial statements.
14

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This t)(M￿[￿ent has bew Signed *Tlh a Se¢U￿ e*¢ironi¢ $i4rtaty￿￿a E-s￿￿.
Envelope Details
Inverbrena CTrnmunity ASs￿la￿0n YE 31.03.25
Author
KPS linfo@kpstafX).ukl
Envelope Crtated on
Thu. 22 Jan 2026 12..57..10
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34ee6102.7cetr4741-bOb440cthb8305f4
Document Details
Finanod Staternents YE 31.o3.25.kmlf.k￿￿r
Dlgltal Nngarprlnt
691￿a4841b74a61.￿-57aId88elMj
Documenl Signers S¢arJClick the QR C<th to¥ivwsignattMe intty)n*ion
Name
John Hanna
Emall
jhanna41@hoimal.tt>.uk
Statu5
SIGNED atThu. 22 Jan 2026 1721..S3 GhKtl+OtKM)I
&gnature Fingerprint
9c05eda8-Oaath5&alatr1df9ae96**Jd
Name
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Emall
ksmyth66@icloud.thm
Statu5
SIGNED at Fri. 23 Jan 2026 (X)..09..20 GMTl+(MX*)I
&gnature Fingerprint
462d60dl.8o1f.4W83ed-6731695L￿J6d
Documenl Hisiory
Fri, 23 Jan 2026 00..09:21
Kyran Smyth Signed the tbcumeTrt lip.. 2217.229.1341
Thu, 22 Jan 2026 17=21
John Hanna Signed Ihe D￿UMen1 lip." 149.S).169.1031
UKAS
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